The hiragana syllable へ (he), whose equivalent in katakana is ヘ (he). It is the twenty-ninth syllable of the gojūon order, and its position in gojūon tables is は行え段 (HA-gyō, E-dan; “row HA, section E”).

In the sense indicating destination, the particles へ (e) and に (ni) are often interchangeable, though there is a slight difference of connotation or emphasis. へ (e) emphasizes the journey to the destination, while に (ni) emphasizes the arrival at the destination.